| Edition |
Third edition. |
| Description |
1 online resource |
| Physical Medium |
polychrome |
| Description |
text file |
| Contents |
Preface; About the author; Chapter 1. The Framework of Taxation; 1.1. A Brief History of UK Taxation; 1.2. Taxes in the UK; 1.3. Tax Credits; 1.4. Administration of Taxation in the UK; 1.4.1. HM Revenue & Customs; 1.4.2. Office of Tax Simplification; 1.4.3. Office for Budget Responsibility; 1.4.4. Taxpayer's Charter; 1.4.5. Complaints Procedure; 1.4.6. Obtaining Advice from HM Revenue & Customs; 1.4.7. Errors by HM Revenue & Customs; 1.4.8. Arrears of Tax Due to HMRC Delay; 1.5. Appeals; 1.5.1. Appeals to Tribunals; 1.5.2. Right of Appeal; 1.5.3. European Court of Justice. |
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1.5.4. Judicial Review1.6. Sources of Tax Legislation and Practice; 1.7. Statute Law; 1.7.1. Taxes Acts; 1.7.2. The Legislative Process; 1.7.3. Provisional Collection of Tax; 1.8. Secondary Sources of Tax Legislation and Practice; 1.8.1. HM Revenue & Customs Concessions; 1.8.2. Statutory Instruments; 1.8.3. Statements of Practice; 1.8.4. Press Releases; 1.8.5. Internal Revenue & Customs Guidance Manuals; 1.9. European Sources; 1.10. Case Law; 1.10.1. Introduction; 1.11. Tax Years and Financial Years; Chapter 2. Income Tax; 2.1. Introduction; 2.2. Aggregation of Taxpayer's Income. |
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2.3. Interest2.4. Payments to Charities; 2.5. Personal Allowances Deducted from Net Income; 2.5.1. Personal Allowance (2016/17 £11,000); 2.5.2. Abatement of Personal Allowance; 2.5.3. Blind Person's Allowance (2016/17 £2,290); 2.5.4. Savings and Dividends Allowances; 2.6. Computation of Tax; 2.7. Tax Reducers; 2.8. Comprehensive Example; 2.9. Tax-free Sources of Income; 2.10. Death and Separation; 2.10.1. Death; 2.10.2. Divorce and Separation; 2.11. Married Couples -- Joint Property; 2.12. Minor Children; Chapter 3. Trading Income; 3.1. Introduction; 3.2. Definitions of Trading. |
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3.3. Capital and Revenue Receipts. 3.3.1. Treatment of Transactions; General Principles; 3.3.2. Non-contractual Receipts; 3.3.3. Deductions from Trading Profits; 3.4. Deductible Expenditure -a Summary; 3.5. Capital Allowances; 3.5.1. Definitions; 3.5.2. Allowances; 3.5.3. Assets with Private Use; 3.5.4. Disposals; 3.6. Basis Periods; 3.7. Losses; Chapter 4. Principles of Employment Income; 4.1. Distinction between Employment and Self-employment; 4.2. Provision of Services Through an Intermediary; 4.3. Managed Service Companies; 4.4. Scope of Employment Income; 4.5. Time of Receipt. |
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4.6. Deduction of ExpensesExamples of expenses which have been held not to be deductible are:; Examples of expenses which are deductible include:; 4.7. Benefits in Kind; Chapter 5. Property Income; 5.1. Introduction; 5.1.1. Lease Premiums; 5.2. Expenditure Deductible; 5.3. Relief for Capital Expenditure; 5.4. Losses; 5.5. Furnished Holiday Lettings; Chapter 6. Corporation Tax; 6.1. Scope of Corporation Tax; 6.2. Basis of Assessment; 6.3. Computation of Liability; 6.4. Computation of Trading Income; 6.4.1. General; 6.4.2. Loan relationships; 6.4.3. Intangible fixed Assets. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Taxation -- Law and legislation -- Great Britain.
|
|
Taxation -- Law and legislation. |
|
Great Britain. |
| Genre/Form |
Electronic books.
|
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Electronic books.
|
| Other Form: |
Print version: James, Malcolm. UK tax system : an introduction. Third edition. London, [England] : Spiramus Press, ©2016 x, 133 pages 9781907444999 |
| ISBN |
9781904905899 (electronic book) |
|
1904905897 (electronic book) |
|
9781907444999 |
|
